JOURNAL OF ADMINISTRATION AND ECONOMICS

The two variables contribute to form the intellectual and philosophical framework of this
research, and the research aims to test the level of the impact of cognitive competence in
promoting future foresight), and the importance of bridging the knowledge gap between the
existing intellectual propositions and the applicability, aiming to identify the ability of the
knowledge manager and its impact in promoting future foresight. The research problem was
limited by managers' awareness of the effects of competence in the level of cognitive work, and
scientific research carried out within the organization, which qualifies them to be an
organization with high knowledge value. Nine departments working in the Ministry of
Planning were selected as a research community. The questionnaire was used as a tool for
collecting data and information related to research. The correlation and impact relationships
were tested and implemented in the application environment. It turns out that the
qualifications of competence within the ministry at an acceptable level because of its high
scientific levels occupy the administrative positions that contribute to the future foresight, and
the recommendation focused mainly in the provision of a set of scientific proposals according
to the available and possible possibilities, which aim towards increasing the ministry's plans
through future prospective correct, and diagnose obstacles to their achievement.

Increased interest in both strategic thinking and contemporary environmental challenges
because they pose great importance to organizations of all nature of their activity. Through
the achievement of the welfare of communities, it leads to breaking the rules of competition
with others and not competing with them on the basis of better performance, and organizations abandon traditional competition rules and adopt new rules that make them
look beyond their existing mental models. Leading to building new business models through
which new markets are formed or reshaping existing markets to provide high value to the
customer and the organization, leading to building a sustainable competitive advantage that
has become an urgent need for organizations in light of the increasing environmental change
which has made them temporary at their best. The study aims to identify the reality of the
work of the oil sector companies in the field of strategic thinking and environmental
challenges and their role in achieving sustainable competitive advantage and arouse the
attention of strategic leaders. In the sample of the importance of study variables.
The problem of the study identified two dimensions of the first cognitive dimension
represented by the lack of studies in this area and the limitations of adopting these topics in
Iraqi organizations as they are variables characterized by modernity and need to research
and study to discover the variables in the field. The second applied dimension describes the
future vision and strategic plan for achieving competitive advantage at present. The study
will be applied in an important field of the oil industry facing the process of change in the
current stage with the accumulation of the causes of neglect and lack of development and
modernization. In order to achieve the objectives of the study will be formulated a number
of hypotheses for the purpose of testing in the researched companies will be chosen
gentlemen general managers and their assistants and directors of departments and heads of
departments.
In order to obtain data on the variables of the study in the future, the researcher relies on a
sophisticated scale suitable for the study in addition to personal interviews, and for the
purpose of analyzing the responses and testing the hypotheses of the study will use a number
of descriptive and statistical methods. In the light of the results obtained, conclusions and
recommendations could be reached.

The present research seeks to show the role of the empowerment strategy
(independent variable) by its dimensions: (availability of information, strength, rewards,
and knowledge) in achieving administrative creativity (dependent variable) dimensions
(fluency, flexibility, originality, and acceptance of risk). The research problem was posed by
the researchers' questions, the most important of which is the administration's awareness
of the importance of the implementation of the empowerment strategy, and its impact on
achieving administrative creativity through the formulation of two main hypotheses, the
first indicated a significant correlation between the strategy of empowerment and
administrative creativity. Significant effect between empowerment strategy and managerial
innovation.The research sample consisted of (171) physicians in (Al-Imam Al-Kadhimin Medical
City) to achieve the research objectives, the descriptive analytical method was used. The
main tool for collecting data was (questionnaire). These standards were adapted to the
research and were judged by selected academic experts and researchers. A number of
statistical tools (Smart PLS, SPSS, Amose) were used to analyze the responses of the
respondents. A number of statistical methods were used (weighted mean, correlation
coefficient and rank for Spearman, simple linear regression equation, and F test). , And
global analysis). The research reached a number of conclusions, the most important of
which is the existence of a significant correlation and impact between the strategy of
empowerment and management creativity. The research concluded with a set of
recommendations, the most important of which is the need to encourage senior management
to provide ideas and suggestions useful by doctors that lead to improve performance and
achieve good results by notifying them of the importance of their specialization and their
place in the medical city and to achieve administrative innovation.

One of the most important reasons that led to the selection of the topic
is its importance to the industrial customer as a whole, whether the
government sector or the private sector, and the problem of research
crystallizes the problem of knowledge and field, either important
include the provision of large funds in the case of the company in the
cost leadership within the industry in which it operates, and research
objectives are The objective of the research is to find an integrated
industrial distribution strategy that corresponds to the impact of market
targeting in guiding the company's efforts by providing the industrial
customer's requirements of products and providing them in a timely
manner through The relationship between the independent variables
(the impact of market targeting) and the dependent variable (the
strategy of integrated industrial distribution) note that the industrial
sector is a key pillar in the construction and development of countries
and upgraded, so the Iraqi industrial sector, the General Company for

الجامعة المستنصرية / كلية االدارة واالقتصاد .
باحا .مسستل من رسالة ماجستير 
مقبول للنشر بتأريخ 2018/3/27
مجلة االدارة واالقتصاد / السنة – 42 العدد /2019 120
ISSN : 1813-6729 http://doi.org/10.31272/JAE.42.2019.120.4
68
the distribution of petroleum products It is one of the companies of the
Ministry of Oil and the questionnaire was used as a main tool in the
collection of data and information as well as personal interviews, has
been used a set of statistical measures to suit the nature of the study and
data processing using the system (SPSS version 24) and in the light of
Data and test sample researched correlations and influence members
have reached a researcher to a group of the most important conclusions
of a correlation relationship between the moral influence of the market
targeting strategy and integrated industrial distribution through the
adoption of the foundations of scientific thought out in determining
Almstahedq market.

This research aims to demonstrate the important role played by the decision of financing in
banks in order to maximize the value of the bank as the primary objective that financial
management seeks to achieve, by highlighting the composition of the financing structure
(owned and borrower) in the private Iraqi banks, which is characterized by the specificity
of its activity, and characterized by its adoption On the deposits that represent the main
source of funding, the analysis of the impact of the structure of the financial structure on
the prices of shares of private Iraqi banks and listed on the Iraqi market for securities
research sample during the period from 2009-2015, where the study covered a sample of (5)
private banks and to achieve goals Search has been used statistical analysis, multiple
regression analysis Multiple Regression, simple regression analysis Simple Regression
Analysis, Pearson correlation to measure the relationship and influence between the
independent variables of the variable coefficient. The research reached a set of results, the
most important of which were:
-There is a significant statistical effect between the composition of the financial structure
of private banks and the value of their shares in the Iraqi market for securities

The aim of this research is to uncover the dimensions or factors of success
of the e-government and its role in improving the service provided to the
citizen. We will consider after improving the service in particular as an
important indicator in the progress of institutional performance in general.
The main tool for data collection is the electronic questionnaire, in addition
to personal interviews with some of the employees of the e-government
project in the Department of Government Coordination and Citizens Affairs
in the Secretariat General of the Council of Ministers. Himself. The
questionnaire covered all the employees of the project mentioned in the
department in question and in all its branches (169). A set of statistical
methods were used. The service provided to the citizen, the research also
made a set of recommendations, the most important is the development of
this project to be applied in all areas and institutions in the Iraqi state, for the
success, development and spread.

Increased interest in both strategic thinking and contemporary environmental challenges because
they pose great importance to organizations of all nature of their activity. Through the achievement
of the welfare of communities, it leads to breaking the rules of competition with others and not
competing with them on the basis of better performance, and organizations abandon traditional
competition rules and adopt new rules that make them look beyond their existing mental models.
Leading to building new business models through which new markets are formed or reshaping
existing markets to provide high value to the customer and the organization, leading to building a
sustainable competitive advantage that has become an urgent need for organizations in light of the
increasing environmental change which has made them temporary at their best. The study aims to
identify the reality of the work of the oil sector companies in the field of strategic thinking and
environmental challenges and their role in achieving sustainable competitive advantage and arouse
the attention of strategic leaders. In the sample of the importance of study variables.
The problem of the study identified two dimensions of the first cognitive dimension represented by
the lack of studies in this area and the limitations of adopting these topics in Iraqi organizations as
they are variables characterized by modernity and need to research and study to discover the
variables in the field. The second applied dimension describes the future vision and strategic plan for
achieving competitive advantage at present. The study will be applied in an important field of the oil
industry facing the process of change in the current stage with the accumulation of the causes of
neglect and lack of development and modernization. In order to achieve the objectives of the study
will be formulated a number of hypotheses for the purpose of testing in the researched companies
will be chosen gentlemen general managers and their assistants and directors of departments and
heads of departments.
In order to obtain data on the variables of the study in the future, the researcher relies on a
sophisticated scale suitable for the study in addition to personal interviews, and for the purpose of
analyzing the responses and testing the hypotheses of the study will use a number of descriptive and
statistical methods. In the light of the results obtained, conclusions and recommendations could be
reached.

The research aims to test the impact of dividend announcements and their
simultaneous dividends on the stock trading indicators represented by the stock
price and trading volume and test the information content of these two
advertisements, within the framework of signal theory, and compare the response
of the share price with the trading volume by adopting the methodology of studying
the event. The sample of the study includes (12) companies listed in the Saudi Stock
Exchange from various sectors that meet the criteria set for selection, for the period
(2007-2016) formed approximately (83) simultaneous event.
The research reached a set of conclusions that do not support the theory of
signaling propositions as it confirms the existence of information leakage and the
delay in the capture of new information in stock prices helped to achieve
extraordinary significant returns in the days before and the days after the event insome subtotals of dividends and concurrent dividends. . The absence of a significant
interaction effect on the variables of profits and declared dividends on the
cumulative extraordinary returns. It was noted that the response of the trading
volume index to corporate announcements was in line with the signal theory except
for the group in which both profits and dividends coincided.

The evolution of management and business in recent years has developed new
administrative and organizational concepts, terms and ideas in the field of human
resources management. Talent management is one of the most important of these
concepts. Attention to talent in business management has become necessary to
achieve high performance with a focus on talent as a source of competition and to
face the challenges and access to new markets and move forward and companies
that have talent and a successful workforce can develop its reputation to be a distinct
and attractive place to work, and this research aims to test the role of talent
management In the transition to the smart organization in the Ministry of Electricity
Training and Development Department through a survey of the views of the
directors of this ministry, which number 30 manager The variables of smart
organization and correlation and regression to test the hypotheses of the relationship
and impact, global analysis and to identify the most influential factors in the smart
organization, I have indicated the results showed significant correlation between the
two variables, as well as the impact of talent management in the transition to a smart
organization.

This research aims to identify the extent of the application of change
strategies in achieving the requirements of the development of
managers’ performance in the company, and to identify the extent of
factors and variables that affect with the application and practice of the
pattern of change strategies in the company. Change in performance
development and whether there is a significant correlation between the
two variables. The researcher tested the two hypotheses (there is a
statistically significant relationship between the application of the
pattern of change strategies and the achievement of performance development requirements) and there is a relationship between ethylene
change strategies in achieving performance development. The research
was based on the descriptive analytical method and the use of statistical
package (spss) to analyze the data. Affecting with the application of style
change strategies in PTC
The research has reached a number of recommendations, the most
important of which are: activating the pattern of change strategies and
its practice to address the constraints and determinants that affect with
the application of the pattern of change strategies.

E-management represents a cultural and cultural shift for societies. It has become fast in all
countries of the world to become mandatory, as its scope of influence has expanded to include all
political, economic and social aspects, and from this standpoint and the importance of the topic and
modernity discussed the concept of e-government to highlight the objectives of e-government and the
role that play in raising the level of quality and efficiency in the performance of government agencies
using modern technologies and identify the most important strategic dimensions adopted in achieving
strategic success as the research starts from the problem There is no local assessment of the level of
e-government in Iraq according to specific criteria and can be indicated with the level of progress
compared to what has reached the countries of the world, therefore, was based on the analytical
national approach in the study of publications provided by the United Nations to measure egovernment and accordingly reached the conclusion that the degrees Iraq on the electronic
participation index, which was issued by the United Nations as a complementary indicator of the
evolution of e-government was low except for (2016), which indicates the progress of electronic
participation in Iraq and this called for the need to guide ministries and non-related bodies The
Ministry and the authorities and governorates on the use of information technology more in the
provision of service to the citizen because of the impact of reducing administrative red tape and the
closure of corruption and better service delivery.

While some organizational managers consider silence to be loyalty, in fact silence
generates undesirable problems because it is a behavioral variable that can be a barrier
in achieving efficiency and high performance because feedback will be negative resulting
in job dissatisfaction which may affect The relationship of the worker with his manager
and hence in the decrease of organizational confidence. For the employee about the
problems that occur in the work and the impact on the level of confidence in their senior
management, and after the distribution of (80) questionnaire designed based on
previously tested standards of high reliability and stability and analysis of its data it
became clear to us that there is a negative relationship and the impact of silence on the
organizational trust , The research recommended the need to take into account the views
of employees and try to know the problems they suffer within the work by holding
permanent meetings with them and try to reach solutions to them so as not to turn in the
future to a problem difficult to deal with

The business environment is witnessing rapid changes, and these risky changes have
generated great pressure on businesses, led to the adoption of new trends and strategies
beyond the traditional orientation of all sections of the organization, and from this point
stemmed from the reasons for choosing the subject of comprehensive marketing and its
significant impact in achieving organizational excellence.
The research problem was a set of questions about the nature of the relationship and the
impact between the independent variable (total marketing) and the dependent variable
(organizational excellence), the research aims to identify the reality of the application of
comprehensive marketing programs in industrial companies, especially the General
Company for the manufacture of vegetable oil through some indicators, has been conducted
The research on a sample (intentional) included (30 managers from the General Company
for Vegetable Oil Industry in Baghdad province, the questionnaire was the main tool in the
collection of data and information, and for the purpose of data processing used many
statistical methods, most notably (arithmetic mean, the deviation Normative, Pearson
correlation coefficient, simple regression coefficient, and multiple regression coefficient), the main findings of the research were the existence of a full and clear perception of the
company researched on the importance of focusing on the customer and its impact in
achieving excellence, while the most prominent recommendations of the research are The
need for the company to adopt the philosophy of holistic marketing and work to establish it
within the company, and must work to build a culture within the company embody the
philosophy of holistic marketing.

This research aims at constructing a regression model with an approved
variable and illustrative variables for financial and economic time series
data in case of a problem of conditional heterogeneity variance (ARCH),
in addition to constructing a model of heterogeneous conditional
variation, which model the variability of prediction error variation, by
applying the method In order to achieve the objective of the research, a
work mechanism has been constructed that includes (9) sequential
phases, taking into account the fulfillment of the conditions and
hypotheses required to construct the regression model and the
heterogeneous conditional variance model (ARCH) in a reliable way to
make estimates. These bitter Solution on the data from within the
country and of money supply data y_t, assets and liabilities x_t1, x_t2,
using a number of ready-made programs (Eviews 9, gretl).

In this research, the Hoteling T² statistic was used, which is mainly
based on the estimation of the computational media wave and the
sample covariance matrix. From significant immunity against the
presence of anomalous values in the data, make a comparison between
the Hoteling T² fortified control panel and the traditional Hoteling T²
control panel to reach the best method, by conducting a practical
application on the study sample data. The simulation results proved that
the MCD panel was more efficient than the conventional control panel
in detecting deviations from the average production process.

This research aims at constructing a regression model with an approved
variable and illustrative variables for financial and economic time series
data in case of a problem of conditional heterogeneity variance (ARCH),
in addition to constructing a model of heterogeneous conditional
variation, which model the variability of prediction error variation, by
applying the method In order to achieve the objective of the research, a
work mechanism has been constructed that includes (9) sequential
phases, taking into account the fulfillment of the conditions and
hypotheses required to construct the regression model and the
heterogeneous conditional variance model (ARCH) in a reliable way to
make estimates. These bitter Solution on the data from within the
country and of money supply data y_t, assets and liabilities x_t1, x_t2,
using a number of ready-made programs (Eviews 9, gretl).

This study compares the standard Biz method with the Biz prediction
method in estimating the measurement parameter for a two-parameter
rally distribution assuming the location parameter is known using the
error-square loss function and the sizes of different samples
(10,20,50,100).
The comparison was made using Monte Carlo simulation using MSE
and the results were obtained using MATLAB.
The preference for the BES prediction method for large and small
samples is shown.

In this paper, the problem of self-correlation in errors was addressed by
using the conversion method and estimating the parameters of the autoregression model when random error is distributed by general logistic
distribution using statistical methods (modified maximum possible
method, modified least-squares method, fortified Buttrap method and
Laplace method) and comparison between them. The statistical index is
mediated by the average error boxes and the best of these methods is
obtained by using the simulation method and for different sample sizes
represented by the amount of drop. And rain and affected by relative
humidity.

Water is considered one of the most important natural resources at all. It is considered a
fundamental factor that underlies human life and all its social and economic activities in
various fields. Water from other natural resources is characterized by the fact that its
quantity is constant in the globe and is renewed within a specified period of time thanks
to the hydrological cycle. However, water is at high risk due to pollution, both natural
and human activity. Water pollution for chemical, physical or biological reasons is one
of the major problems of water resources and its maintenance. One of the most important
issues in combating water resources from pollution is the diagnosis and finding of the
factors (physical or chemical) affecting them, and finding the relationship (Correlation)
between them.
Heavy metals are naturally present in the ecosystem, with significant differences in
concentration. However, the recent increase in their rates is due to industrial sources and
industrial effluents, and the accumulation of these materials and non-decomposition are
the main factors causing water pollution. Therefore, this study examines the use of factor
analysis (Factor Analysis) to determine the main characteristics of water and use
(Canonical Correlation) in the study of the strength of relationships between variables
and then study the impact of a set of independent variables on water pollution (by findingstrong correlations between the two sets of variables and determine the extent Morale and
type of link).

In this research an analytical study on a multi-level model, a model of the partial hierarchical
Poisson regression (a model of different tendency) where this model is one of the most widely
applied models in the analysis of data characterized by the fact that the observations that take
a hierarchical form.
This study aims to study the factors that affect the phenomenon of increasing mortality due to
traffic accidents. The parameters of this model were estimated using FML method. The results

The method of balancing the production lines aims to move the
materials to be operated from one work station to another. Through the
application of methods (attempt, error and approximation) where these
methods to increase efficiency and coordination between workstations
in order to reach the overall budget, which leads to increase profits and
this is what any industrial enterprise seeks. Reversing this leads to
delays in implementation due to non-compliance with the plan and its
contents, which leads to the emergence of imbalances and deviation in
the results. The second approximate method was found to be more
efficient for solving problems related to line balancing

Environmentally friendly building techniques are a storehouse of generational
experiences and a compendium of their expertise in dealing with local
environmental materials to meet their physical and spiritual needs. These
traditional methods have been influenced by many factors that have increased
their quality and suitability for use over many centuries.
The methods of factor analysis are statistical methods to identify and analyze the
multiple variables used in the research and interpretation of correlation
coefficients of statistical significance of different variables and to reach the
common factors that describe the common relationship between these variables.The research aims to identify the most important factors affecting the success of
housing using environmentally friendly building methods (traditional bricks) in the
city of Erbil through the use of factor analysis (the main factor method).
The problem of research in the study of the most important factors affecting the
building techniques compatible with the environment (traditional brick), which was
dispensed after the entry of modern building materials.
The research adopted the method of factor analysis in the analysis and evaluation
of factors affecting environmentally friendly building techniques (traditional
bricks) and the interpretation of correlation coefficients in order to derive the
common factors that classify the relationship between these variables and
interpretation.
The researcher highlighted the environmental and economic characteristics of
building with local materials and traditional building methods, traditional bricks
and reuse them with modern engineering designs. Green and revitalizing
environmentally friendly construction techniques in Erbil.

The research aims to build a probabilistic model to distinguish between the variables
causing heart patients and classify them into two groups (infected and non-infected),
as well as classification of variables and vocabulary being studied in the future as well
as to identify the most important factors affecting heart disease.
The research was applied to a sample of (30) people in Ibn Al Nafees Hospital.
Finally, the research reached the efficiency of the model used in the research in terms
of the low error rate in the wrong classification.

Unconventional gas is called gas extracted in different technological ways from conventional
gas at relatively higher costs. It includes many species that are playing an active role in the
market thanks to technological developments and high prices of conventional gas. Based on
technological developments and modern technologies that contributed to the lower costs of
extraction as well as the high prices of conventional gas in the international market, which made
it as a new competitor in the energy markets and formed a pressure on the producing and
exporting countries It aims to study the potential effects of unconventional gas production on
international gas markets and their impact on the economies of conventional gas exporting
countries by clarifying the concept of unconventional gas, identifying the types of these
resources and estimating the quantities of their reserves and distribution. Internationally,
determine the map and volume of its production at the international level, and address the
economic effects of the increase in its production.

The research aims to analyze and assess the impact of the amounts allocated to the protection
programs (social protection network, vocational training and soft loans) in the rate of poverty
and unemployment in Iraq, to determine the effectiveness of these programs and their direct
impact in reducing the phenomenon of unemployment and poverty in Iraq, the study reached
according to the results of the statistical program (Eviews9) pointed out that the amount of
funds allocated to social protection programs did not have a significant role in reducing the
phenomenon of unemployment and poverty, since most of those amounts did not go to their
due to weak management and the spread of financial corruption and other things, as the results
of the research showed that The studied variables were static when the difference according to
the Dickey-Fuller test results Extended (ADF), and the variables are normally distributed and
that the model does not suffer from the auto-correlation problem and the problem of hetro
contrast.

The displacement crisis, the internal displacement crisis is a part of the realities of the
events that have taken place in the world as a result of multiple and varied causes as
political, economic, social and environmental, and has made violence and terrorism the
main reason for expressing the content and the extent of the conflict, leading to the
disintegration of the social fabric, in the absence of community peace, that government
intervention, international and humanitarian organizations and the actors in society had a
necessary , effective and distinctive role to reduce the spread of displacement and to
counteract to its negative projection on the society and the economy according to the
successful management of the crisis, and therefore government and international
intervention towards sustainable solutions and community and economic stability to
support the human rights approach and to respond to the goals and targets of sustainable
development of the Year 2015-2030.

Bridging the widening gap between Iraq\'s water needs to fully meet all sectors (water
users) and the alarming decline in freshwater availability has become a major challenge
for the country, as the water situation is deteriorating faster than expected. In the next few
years, the water coming into Iraq will be significantly reduced, mainly due to the
ambitious development plans of the riparian neighbors of the Tigris and Euphrates basins
(Turkey, Syria and Iran), especially in the absence of comprehensive permanent watersharing agreements. Of the climate change and other factors, the need to impose on Iraq
transition studied from traditional water resources management to integrated water
resources management strategy for sustainable development with a view that is not a
water shortage imminent threat in the future.

The Iraqi economy suffers from a lot of underdevelopment in its economic sectors
such as industry and agriculture because of the wars and the fluctuation of world
oil prices, which led to the decline of economic activity in all economic sectors and
depletion of reserves of foreign currency and high unemployment rates and
interruptions to the outside world by the economic blockade, has resulted from all
This is structural imbalances in the Iraqi economy, and the Iraqi government had
to adopt the option of economic reform with the help of society and international
institutions

The extraction phase is one of the most important stages of the oil and gas industry,
which Iraq pays great attention to because of its influential role in the national
economy, and is considered the most attractive environment for foreign investment.
It has recently been noted that there has been a growing interest in the professional
accounting councils and organizations in the need to formulate an agreed
international standard for reporting on exploration and evaluation expenditures at
extractive companies and closing the door to differences in accounting treatments
related to such expenditures. This approach has contributed to the drafting of IFRS
6. As a result of the weakness of the unified accounting system in providing an
accounting mechanism for the fair reporting of exploration and evaluation expenses,
some Iraqi extractive companies have adopted accounting mechanisms that aim to
inflate expenses to achieve annual revenues that exceed their normal activity, which
made their accounting profits honest and does not reflect the result of activity. The financial position is fair, so the aim of the research is to show the impact of the
application of IFRS 6 on extractive companies in Iraq and its role in providing a
mechanism that contributes to enhancing the quality of accounting profits. The main
findings of the research can be summarized that the current method adopted by the
company is contrary to the standard accounting system on the one hand and contrary
to the international standard (IFRS 6) on the other hand and the company achieved
profits estimated at tens Billions of dinars per year without any activity, the most
prominent recommendations is the need to apply the standard (IFRS 6) on the Iraqi
extractive companies with the application of the policy of successful efforts steadily
and this in turn will make accounting profits for those companies more quality

The research aims to test the factors affecting the level of reporting on sustainability
accounting with its economic, Social, environmental and governance dimensions from the
perspective of the Global Reporting Initiative (GRI.G4) by analyzing the content of the
annual financial reports (2016-2017) (8) sectors and by (100) companies. Analysis of the
results of the statistical research shows that there is a difference in the level of reporting of
exclusion as well as a weak level of reporting. The most important factors affecting the
difference in reporting is the type of sectors and disclosure instructions H applied in the
market and the accounting system adopted, and the size of the sector had no significant effect
on the level of reporting In addition, the research recommended supporting the companies
listed in the Iraqi market for securities which adopt initiatives to report sustainability
through various means and provide facilities to ensure its sustainability.

The senior management, audit and internal controls are based on effective internal control procedures to
ensure optimum use of available resources and the preservation of public funds by preventing misuse and
ensuring compliance with the applicable policies and adherence to the application of laws, regulations and
instructions, which means that the departments must show the attention and care required And the provision
of all means of support and support for the advancement of the performance of these devices 0 The aim of
the research to evaluate internal control systems using one of the methods and concepts of modern and
identify the types of control controls within the system of slavery The internal evaluation method is used
to evaluate the internal control to face the risks and compare them, and through them, the risks, their size,
types and degree of influence have been identified and diagnosed, whether these risks are internal or
external, which can be exposed to any economic unit with different activity and variety of its activities and
through its activity and its survival. And the different departments can assess the amount of their
contribution in achieving the objectives of these units and achieve their strategies and plans subject to the
development of the control officer and the correct and appropriate procedures and treatments according to
the possibilities available to these economic unitsو

The current research aims to investigate the role moderate of customer gratitude to improvereturn on investments in customer relationships in the travel and tourism sector. Investment incustomer relationship (financial benefits, social benefits, and structural benefits) to customers. Thereturn on investment in customer relationship was measured (intention word of mouth, repurchaseintention, switching intention). The current research focused on the mediate role of customergratitude in the relationship between relationship investments and its returns. The data werecollected from the sample of the size of (220) customers of tourism companies and the scale wasbuilt in the light of previous studies, It was tested the validity of the scale through the tools oftesting the scale was tested hypothesis of research based on some statistical tools and methods(mean, standard deviation, correlation coefficient, Path analysis). The research concluded that theresearch empirically demonstrates that gratitude plays an important role in understanding howrelationship investments increase customer intention to repurchase and word of mouth intentionand switching intention. The research recommended the importance of investments in customerrelationship and focus to intangible customer assets as they represent a sustainable competitiveadvantag

Quality is one of the most popular intellectual and philosophical concepts.
It has attracted the attention of many researchers, academics, field and
others. The success of the unit depends to a large extent on the quality of its
goods and services, which leads to gain new customers and increase the
profitability of the unit and enhance its competitive position. In order to
achieve a high level of quality, the unit needs to produce a good product or
provide a highly satisfactory service to the quality dimensions. The unit
provides high quality goods or services that satisfy customers. Therefore,
the current study focuses on studying these dimensions and measuring the
percentage of completeness of services provided by the bank. Of it was (64.45%), which shows that those services meet an acceptable degree of
dimensions of quality banking service where it requires the management of
the bank to increase that percentage through attention to the quality of what
they offer banking services to customers dealing with the bank.

There are many models of developing companies' performance in recent
years, and many ideas and theories, the most important of which are the
balanced marks card, which is one of the modern methods and techniques
that contributed in controlling the performance of companies. Strategic
performance by balanced scorecard and the need to pay attention to nonfinancial measures besides finance to evaluate performance and attention to
quality as an important strategic objective and a strong competitive weapon
to evaluate the strategic performance of economic units Through the costs
provided by financial and non-financial measures, the quality cost categories
are the costs of prevention, evaluation and failure of both types. Financial
examples of performance are aimed at improving the financial performance
of the company. To indicate what activities are needed to achieve quality and
thus achieve the objectives of the economic unit as a whole.
ال

Government grants and assistance are a cornerstone of any development plan that the state aims to carry out, especially at the stage of growth to push the national economy towards development and progress. On the other hand, there is commitment on the institutions that have received these grants and assistance in providing information needed by governmental and non-governmental bodies in obtaining It is necessary to measure the efficiency of the utilization of these donated resources and to judge their effectiveness in achieving their objectives.

To reach the elimination of unemployment in the Republic of Iraq, we must provide jobs that meet and invest the academic and intellectual energies of young people, to participate in the building of the country not to kill their energies because they always dream of the hope of the future in every land, and once these ideas and energies are invested properly until we find countries develop And flourish, and therefore must be a study confirms the need to pay attention to what these young people must be to meet the requirements of community service and meet the needs, that is, a more accurate description there must be scientific and practical qualifications for young people (outputs of the educational system) adequate and sufficient (characterized by efficiency) to eliminate unemployment, especially In the In order to ensure the efficiency of these outputs, we must first pay attention to the efficiency of the inputs of the Iraqi educational system and its transformative

The research aims to demonstrate the impact of the application of the cost-based system on the activity in reducing the costs of the environment according to the standard ISO 14001 on the quality of environmental services. Environmental accounting is a tool that provides beneficiaries and decision makers with accounting information related to environmental performance costs. This information contributes to rational investment decisions. Since the environmental costs are taking a high proportion of the costs borne by the company.Accordingly, information on these costs can no longer be ignored and thus affect the profitability of the company. The research was applied in the General Company for the manufacture of batteries / Babylon Lab (1) and the researcher used the application side by comparing the system adopted in the laboratory sample research and the system (ABC)

Business organizations are now recognizing the importance of the brand in increasing market share to ensure guest loyalty to the services provided by hotel organizations. The study was based on two variables that interact with each other to form the intellectual and philosophical framework for them (brand, market share).The problem of research is through limited interest and knowledge of the importance of the brand in an industry based on the success of the human-touch in dealing with the guest with affection and respect has been through the search for that problem through several questions centered in (Is therea significant correlation between the brand and increase the share In orderto answer these questions, the research in its applied aspect was based onthe premium class hotels in Baghdad through a deliberate intentionalsample of (50) respondents, which included (authorized manager,department director, head of division) and relied on collecting data mainly from that sample on a form consisting of (42) paragraphs distributed onthe number of major and sub-variables of the research and used to extract the results ready statistical program spss several statistical methods,including the mean and standard deviation and The relative importance of diagnosing the level of the search variables as well as the simple correlation coefficient and the Barlett test to apply the global analysis. In hotels surveyed to cope with future challenges and changes facing the hotel industry in Iraq, as reflected in the design of hotel service and preparation and submission). In the light of these results, a number of recommendations were put in place. To increase the market, share of tourism organizations and introduce individuals working in qualitative

This research is concerned with studying the laws of tour guides in Iraqand their historical and qualitative development and comparing themwith the Egyptian laws. Tourism Work in Iraq.

This research contributes to illustrate the impact of organizational energy in hotel organizations looking for success and excellence in the business environment for the purpose of penetrating the entire tourist markets, and for the purpose of drawing policies and fixed rules must be framed by management strategies that contribute to creativity and achieve goals and a future vision of its position among competing organizations and thus achieve efficiency. A number of general questions-were raised to determine the level of importance of the research and specific questions that expressed the problem of the research. To determine the level of research variables and the selection of hypotheses,a number of non-parametric statistical methods were used to analyze and process data and information, based on ready-made statistical programs(SPSS).

The purpose of this study is to diagnose (relationship and impact) academic leadership dimensions (creativity, empowerment of human resources,strategic vision, process challenge, moral encouragement) in achieving the quality of institutional performance as well as to clarify the impact relationship between the study variables in a sample of tourism education institutions in The questionnaire was the main tool for data collection as

The study dealt with public relations as an independent variable with its sub-dimensions (means,skills, qualifications, and jobs) and the quality of management information systems as a dependent variable with its sub-dimensions represented by information quality standards which included(accuracy, utility, effectiveness, efficiency, and prediction). The variables studied by tourism andhotel organizations, and the problem does not stop at understanding the meaning of the variables(public relations and the quality of management information systems), but extends to all dimensions that are related to the work of these variables, which will work to improve the performance of the organization Excellent class hotels in Baghdad have been chosen as a field of research. The total community is represented by department managers, public officials, employees working in the public relations and management information systems departments, as well as 65 employees in the front offices. The importance of the study is not derived from its framework. The study aims to achieve a set of objectives, including a relationship statement. Influence between public relation sand the quality of management information systems. To achieve this, the study

If tourism can be described as a journey to a sacred place that necessarily involves marketing hospitality, the city of Najaf is at the forefront of the holy places of Muslims in general and Shiites in particular and is thus one of the most important destinations for religious tourists. Religious tourism in this city has been a hub for almost all aspects of political, economic,cultural and social life. In this study, we analyze the philosophy, challenge sand opportunities and through the hotel sector in Naff in order to reach conclusions, recommendations and remedies provided to its actors in order to develop religious tourism. In addition to dealing with the most prominent challenges facing religious tourism and the opportunities available to them were reached and other conclusions and recommendations that could be pathways to launch tourism development.

The research seeks to analyze the knowledge management components that are concerned with improving the knowledge of hotel organizations in order to improve the performance of their service activities, and to identify weaknesses in the knowledge process. These cognitive ideas were applied at the Palestine Hotel for the purpose of producing practical results that prove the validity of the knowledge processes in determining the knowledge level.